Guides, FAQs and features from ICAEW's Financial Reporting Faculty and other experts offering analysis and commentary on how the UK's exit from the EU affects financial and corporate reporting.
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The end of the transition period brought into effect changes in company law that have an impact on the preparation of the annual report and accounts. This guide outlines some of the practical implications.
A short introduction to UKEB and its role in the endorsement and development of IFRS.
UK preparers can only apply new and amended IFRSs once they have been UK-endorsed.
A summary of the key financial reporting considerations for December 2020 year-ends and beyond.
10 March 2020: IFRS as adopted by the UK will replace its EU counterpart when the Brexit transition period ends on 31 December. Will this mean significant change for companies currently preparing accounts under EU-adopted IFRS?
24 February 2020: on 31 January 2020 the UK left the EU. Or did it? From a financial reporting perspective, very little has changed.
This guide outlines some considerations to help banks and others, including auditors and internal auditors, approach the challenges that have arisen from the introduction of IFRS 9 Financial Instruments and Brexit’s potential impact on this.
This factsheet highlights new and modified requirements for preparers of UK GAAP accounts for accounting periods beginning on or after 1 January 2021. It also considers the impact of COVID-19, Brexit and climate-related accounting effects on the financial statements.
This factsheet highlights new and modified requirements for preparers of IFRS accounts. The factsheet deals primarily with new IFRS requirements with mandatory application for annual periods beginning on or after 1 January 2021.
In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.